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CIMAPRA17-BA3-1 Exam - Topic 1 Question 48 Discussion

Internal controls are used to prevent errors occurring, as well as to detect errors which may have already occurred.Which one of the following is an example of a 'prevent' control?
C) Matching purchase invoices with Goods Received Notes
A) Reconciling control accounts with the ledger accounts
B) Preparing the trial balance
D) Preparing a bank reconciliation

CIMAPRA17-BA3-1 Exam - Topic 1 Question 48 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam
Question #: 48
Topic #: 1
[All CIMAPRA17-BA3-1 Questions]

Internal controls are used to prevent errors occurring, as well as to detect errors which may have already occurred.

Which one of the following is an example of a 'prevent' control?

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Suggested Answer: C

by Teddy at May 08, 2022, 04:11 PM

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Galen
7 months ago
Not sure about D being a prevent control, feels off.
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Shawnta
7 months ago
C makes the most sense to me, totally agree!
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Benedict
8 months ago
Surprised that people think A is a prevent control!
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Lanie
8 months ago
I think B is more about detection, not prevention.
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Vallie
8 months ago
C is definitely a prevent control!
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Kerry
8 months ago
This seems like a straightforward question about the fundamental role of the audit function. I'm pretty confident I can figure this out.
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Layla
8 months ago
Ah, I've seen this type of question before. The trigger condition is definitely the most important factor here. I'll carefully consider each option and think through the logic.
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Lettie
8 months ago
I'm confident the hardware addresses are referenced at the data link layer, which is where the physical network addressing happens. Option C is my answer.
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